Withholding of refund in certain cases.

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....r commencing on or after the 1st day of April, 2017, where refund of any amount becomes due to the assessee under the provisions of sub-section (1) of section 143 and the Assessing Officer is of the o....

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....nt is made.] ^2[Provided that the provisions of this section shall not apply from the 1st day of April, 2023.]     ************* NOTES:- 1.  Inserted vide Section 7....